MMC CORP.; Midwest Mechanical Contractors, Inc.; M W Builders, Inc.; Midwest Mechanical Contractors of New Jersey, Inc.; Pahor Air Conditioning, Inc., Petitioners-Appellants,
v.
COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
January 13, 2009.
January 13, 2009.
Attorney(s) appearing for the Case
Michael Thompson (Lori J. Sellers, with him on the briefs), Husch Blackwell Sanders, LLP, Kansas City, Missouri, appearing for Appellants.
Bridget M. Rowan, Attorney, Tax Division (Nathan J. Hochman, Assistant Attorney General, and Kenneth L. Greene, Attorney, Tax Division, with her on the brief), Department of Justice, Washington, DC, appearing for Appellee.
Before TACHA, BRISCOE, and O'BRIEN, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
TACHA, Circuit Judge.
MMC Inc. and related subsidiaries ("MMC")1 did not pay corporate tax on certain income reported in 2000 and 2001. The Commissioner of Internal Revenue assessed a tax deficiency against MMC for $357,534 for tax year 2000 and a deficiency of $468,068 for tax year 2001. The Tax Court upheld the assessments, concluding that income reported in those years as § 481(a) adjustments is taxable built-in gain under 26 U...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
